ACCA考試會計科目中英對照（1）

　　代碼           名稱           英譯

　　1  資產(chǎn) assets

　　       11~ 12 流動資產(chǎn) current assets

　　       111 現(xiàn)金及約當現(xiàn)金 cash and cash equivalents

　　       1111 庫存現(xiàn)金 cash on hand

　　       1112 零用金/周轉金 petty cash/revolving funds

　　       1113 銀行存款 cash in banks

　　       1116 在途現(xiàn)金 cash in transit

　　       1117 約當現(xiàn)金 cash equivalents

　　       1118 其它現(xiàn)金及 約當現(xiàn)金 other cash and cash equivalents

　　112 短期投資 short-term investments

　　       1121 短期投資 -股票 short-term investments - stock

　　       1122 短期投資 -短期票券 short-term investments - short-term notes and bills

　　       1123 短期投資 -政府債券 short-term investments - government bonds

　　       1124 短期投資 -受益憑證 short-term investments - beneficiary certificates

　　       1125 短期投資 -公司債 short-term investments - corporate bonds

　　       1128 短期投資 -其它 short-term investments - other

　　       1129 備抵短期投資跌價損失 allowance for reduction of short-term investment to market

　　113 應收票據(jù) notes receivable

　　       1131 應收票據(jù) notes receivable

　　       1132 應收票據(jù)貼現(xiàn) discounted notes receivable

　　       1137 應收票據(jù) -關系人 notes receivable - related parties

　　       1138 其它應收票據(jù) other notes receivable

　　       1139 備抵呆帳 -應收票據(jù) allowance for uncollec- tible accounts- notes receivable

　　114 應收帳款 accounts receivable

　　       1141 應收帳款 accounts receivable

　　       1142 應收分期帳款 installment accounts receivable

　　       1147 應收帳款 -關系人 accounts receivable - related parties

　　       1149 備抵呆帳 -應收帳款 allowance for uncollec- tible accounts - accounts receivable

　　118 其它應收款 other receivables

　　       1181 應收出售遠匯款 forward exchange contract receivable

　　       1182 應收遠匯款 -外幣 forward exchange contract receivable - foreign currencies

　　       1183 買賣遠匯折價 discount on forward ex-change contract

　　       1184 應收收益 earned revenue receivable

　　       1185 應收退稅款 income tax refund receivable

　　       1187 其它應收款 - 關系人 other receivables - related parties

　　       1188 其它應收款 - 其它 other receivables - other

　　       1189 備抵呆帳 - 其它應收款 allowance for uncollec- tible accounts - other receivables

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